SBF Ispat Private Limited ., In re
Date: May 19, 2026
Subject Matter
Input Tax Credit Not Admissible for Solar Power Plant Generating Exempt Electricity for Grid Transfer
Summary
The Appellate Authority for Advance Ruling upheld the decision of the AAR, Rajasthan, denying Input Tax Credit (ITC) for GST paid on inputs, capital goods, and services used in setting up a solar power plant. The primary reason for denial was that th…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN (Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017. The provisions of Central GST Act, 2017 and the Rajasthan GST Act, 2017 are pari-materia barring a few exceptions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the…